RMO No. 41-2009: Prescribes the implementing guidelines on the Memorandum of Agreement between the BIR, Bureau of Local Government Finance and the Philippine Association of Local Treasurers and Assessors as disseminated under Revenue Memorandum Circular No. 71-2009

Summary

RMO No. 41-2009 prescribes implementing guidelines for the BIR, BLGF and PHALTRA Memorandum of Agreement disseminated under RMC No. 71-2009.

Key points

1. Monitoring. The Office of the Deputy Commissioner, Operations Group and the Office of the Regional Director monitor RDO compliance and appeal to covered parties for support.
2. BIR Service Group. RDOs coordinate with local officials through the Local Treasurer and Assessor to set up a BIR Service Group in city and municipal halls every January 2 to 25 during local registration or permit renewal. It carries proper signage and posted registration requirements, and is manned by Registration Section representatives or Collection Agents who help with registration fees, TINs, registration and queries.
3. Forms and TINs. RDOs make BIR Form No. 1901 (individuals), 1903 (corporations and other non-individuals) and 1905 (registration update) available. Pre-generated TINs and TIN cards are issued on the spot when Forms 1901/1903 are submitted.
4. Requirements for permits. RDOs remind local treasurers that those securing or renewing permits present the Certificate of Registration (BIR Form No. 2303) and the current year’s annual Registration Fee (BIR Form No. 0605). They also push for the TIN as a requirement in applications to all government agencies, LGUs and government-owned and/or controlled corporations, per Executive Order No. 98, Series of 1999.
5. Data and follow-up. RDOs get taxpayer lists from local treasurers, following Department of Finance Order No. 9-08, and match them with BIR registration. Reminder letters with the Application for Registration go to those not yet registered, and RDOs share gross sales and registration data with LGUs.
6. Recognition and briefings. RDOs brief local treasurers, assessors and barangay captains on compliance procedures and withholding agent obligations. They submit recommendations for the most cooperative treasurer and assessor to the Regional Director on or before May 20 each year.

Who is affected

• Revenue District Offices
• Local treasurers, assessors and barangay captains
• Persons and businesses securing or renewing local business permits

Deadlines and effectivity

• BIR Service Group in city and municipal halls every January 2 to 25
• Recommendations for most cooperative treasurer and assessor due on or before May 20 each year

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.